Neural oscillations and synchronization differentially support evidence accumulation in perceptual and value-based decision making Rafael Polanía Laboratory for Social and Neural Systems Research, University of Zurich Organisms make two types of decisions on a regular basis. Perceptual decisions are determined by objective states of the world (e.g., melons are bigger than apples), whereas value-based decisions are determined by subjective preferences (e.g., I prefer apples to melons). Theoretical accounts suggest that both types of choice involve neural computations accumulating evidence for the choice alternatives; however, little is known about the overlap or differences in the processes underlying perceptual vs. value-based decisions. We analyzed EEG recordings during a novel paradigm where perceptual- and value-based choices were based on identical stimuli. For both types of choice, evidence accumulation was evident in parietal gamma-frequency oscillations, whereas a similar frontal signal was unique for value-based decisions. Fronto-parietal synchronization of these signals predicted value-based choice accuracy. The results of this investigation bolster the notion that decisions emerge from an integrative evidence accumulation process that occurs in parallel across distinct brain regions that process different aspects of the incoming sensory signals (e.g., perceptual and value readout). This process appears to be instantiated locally by neural oscillations and seems to be coordinated between different areas via large- scale neural synchronization, respectively.